2022年20xx年小企业会计制度解析2 .pdf
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1、20XX年小企业会计制度解析(徐州版)(Analysis of accounting system for small enterprises in 2011(Xuzhou version))Analysis of the accounting system of small enterprise class exercises Judgment questions:1,if a small enterprise is unable to pay the payable accounts or the payable by other units,it should be transferre
2、d to the capital reserve,debit the subject,credited to the capital reserve subjects.title number:Qhx002719 A,yeah B,wrong Your answer:A,the correct answer:A 2,for long-term receivables,small enterprises should be based on the principle of time value of money,calculate the present value of long-term
3、receivables for accounting treatment.title number:Qhx002723 A,yeah B,wrong Your answer:B,the correct answer:B 3,small business accounting system stipulates short-term investment end valuation,using the total cost and the total market value of the lower law measurement.title number:Qhx002710 A,yeah B
4、,wrong Your answer:A,the correct answer:A 4,small enterprise accounting system stipulates that small enterprises should follow the principle of reasonable division of income expenditure and capital expenditure when accounting.title number:Qhx002722 A,yeah B,wrong Your answer:A,the correct answer:A 5
5、,small business accounting system,the capital invested by the investor,can arbitrarily change.title number:Qhx002725 A,yeah B,wrong Your answer:B,the correct answer:B 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3
6、V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V
7、3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T
8、5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7
9、Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R
10、7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N1
11、0T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:C
12、P7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4Radio examination:1,small business accounting system referred to in the external financing refers to().title number:Qhx002668 A,do not borrow money from banks B,not borrowing from other units C,non public offering of stocks or bonds D,no investment Your answer:C,th
13、e correct answer:C 2,the following does not belong to the capitalization of borrowing costs began to point the condition is().title number:Qhx002681 A,after the board of directors or manager(director)meeting approved B,borrowing costs have occurred C,purchase and construction activities have already
14、 begun D,asset spending has occurred Your answer:A,the correct answer:A 3,a companys bad debt reserve balance of 200000 yuan at the 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码
15、:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3
16、HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 Z
17、Y6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档
18、编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P
19、3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2
20、 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4
21、beginning of the year,the year-end accounts receivable balance of 40 million yuan,bad debt preparation rate of 1%,the end of the year should be bad debt preparation()yuan.title number:Qhx002679 A,0 B,100000 C,200000 D,300000 Your answer:C,the correct answer:C 4,cash inventory found a shortage of cas
22、h,should belong to the part of the compensation responsibility,should be debited(subject).title number:Qhx002669 A and out of pocket expenses B and other receivables C and management fee D,pending disposal of property damage Your answer:B,the correct answer:B 5,a companys bad debt reserve balance of
23、 10000 yuan,May write off bad debt 15000 yuan,year-end accounts receivable balance 文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3
24、A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D
25、9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R7U4文档编码:CP7Q3V3A8P3 HP6R7V3D9V2 ZY6N10T5R
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